Digital marketing ruled a business, not profession; taxpayer falls under Section 44AB(a) proviso exemption after turnover and cash tests

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....The HC set aside the impugned order and remanded the matter to the respondent for fresh consideration, holding that digital marketing constitutes a business (not a profession) for purposes of Section 44AB. The court found the petitioner's turnover is below Rs. 5 crore and cash receipts and payments are each below five percent of turnover, with transactional evidence showing bank-mediated operations; therefore the petitioner falls within the proviso exemption to Section 44AB(a). The respondent's prior conclusion characterizing the activity as a profession was the product of non-application of mind. The petitioner is directed to file a reply with supporting documents within two weeks of service of this order.....